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责任会计是将会计数值同经济责任相联结,对企业所属各部门进行预算控制和绩效考评的内部控制制度.按照责任会计制度的要求,企业内部各部门、单位、甚至职工个人都必须承担明确的经济责任,全部经济责任都必须以会计资料的形式予以数量表现.责任会计作为加强企业内部管理的工具,它在保证经济责任制度的正确贯彻、实现经营活动的全面协调、促进经济效益的不断提高等方面有着十分重要的作用. 一、建立责任会计制度的基本原则 1、综合性原则.任何企业都要为它在未来一
Responsibility accounting is an internal control system that combines the accounting value with the economic responsibility and carries out budgetary control and performance evaluation for each department of the company. According to the requirements of the responsibility accounting system, all departments, units and even individual employees must have clear commitments. Economic responsibilities and all economic responsibilities must be expressed in the form of accounting data. Responsibility accounting is a tool for strengthening internal management of enterprises. It ensures the correct implementation of the economic responsibility system, achieves overall coordination of business activities, and promotes the continuous improvement of economic efficiency. Other aspects have a very important role. First, the basic principles of establishing a liability accounting system 1. Comprehensive principles. Any business must be for it in the future